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        Central Excise

        1975 (12) TMI 164 - Commissioner - Central Excise

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        Appellate Court Allows Deduction of Packing Charges in Wholesale Price Calculation The judgment upheld the Asstt. Collector's order, allowing deduction of packing charges from the wholesale cash price of goods manufactured by the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Appellate Court Allows Deduction of Packing Charges in Wholesale Price Calculation

                              The judgment upheld the Asstt. Collector's order, allowing deduction of packing charges from the wholesale cash price of goods manufactured by the appellants. Forwarding and freight charges were disallowed due to the appellants having a wholesale cash market in Delhi.


                              The judgment upheld the Asstt. Collector's order, stating that packing charges would be deducted from the wholesale cash price of goods manufactured by the appellants. The appellants were not allowed forwarding and freight charges due to having a wholesale cash market in Delhi.
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